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TMI Blog2019 (6) TMI 1060X X X X Extracts X X X X X X X X Extracts X X X X ..... 39;ble Mrs. Justice V. Bhavani Subbaroyan For the Appellant : Mr.T.R.Senthil Kumar, Standing Counsel For the Respondent : Mr.A.S.Sriraman JUDGMENT T.S.SIVAGNANAM, J. These appeals by the Revenue are directed against the common order dated 13.02.2017 passed by the Income Tax Appellate Tribunal, Chennai 'A' Bench in I.T.A.Nos. 307, 308, 309, 310, 311, 312 and 313/Mds/2016 for the assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... manure?" 2. We have heard Mr.T.R.Senthil Kumar, learned Standing Counsel for the appellant Revenue and Mr.A.S.Sriraman, learned counsel appearing for the respondent assessee. 3. The first question to be considered is as to whether the tribunal was right in upholding the decision of the Commissioner of Income Tax (Appeals) (hereinafter referred to as CIT(A) for brevity), on estimated average sal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... consider the expert opinion in one part and reject the remaining part. The findings rendered by the tribunal in paragraph 9 of the impugned order is perfectly right and valid. Further more, we find that the CIT(A) had done an elaborate exercise and there is also specific mention made in the order by the CIT(A) that he has gathered information from the market as to, on what rate the poultry manure ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... agraph 9 of the order passed by the CIT(A) dated 03.09.2015, wherein the CIT(A), while deciding the issue of bird droppings and the amount which has been earned, after assigning elaborate reasons, allowed the sum of Rs. 2,37,99,820 /-, earned out of poultry droppings by allowing telescoping of cash accruals to off-set the purchase of property. This factual finding was tested for correctness by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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